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Uk / German Tax Treaty, a Practicle Guide - Robert Peake

Uk / German Tax Treaty, a Practicle Guide

Paperback Published: August 1995
ISBN: 9789041101198
Number Of Pages: 190

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Rather than slavishly following the order of the Treaty, this Practical Guide breaks down the type of income to be taxed into the main categories which are treated in different ways under the Treaty. The major areas covered are: pure or passive income, i.e. investment income where the recipient does not earn by the provision of goods or services; income derived from independent activities, such as trading or professional activities by individuals, partnerships and companies; and the activities of sportsmen and entertainers. The book also deals with activities in which an individual is bound more closely to a particular company employer or former employer, thus covering income from employment, directorships or pensions. Each section is cross-referenced to the relevant Treaty articles and there is a comprehensive index. Three useful appendices list the forms needed to make claims under the Treaty, and give the text of the Treaty in both English and German.Although the subject matter may initially appear technical and obscure, the book is both clearly written and sensibly structured to give the reader simple access to the most difficult topics.

How the treaty worksp. 9
Pure or passive incomep. 29
Income from trade or business and from self-employmentp. 69
Income from employments and pensionsp. 93
Capital gainsp. 103
Other mattersp. 111
How to make a claimp. 127
Appendix 1: List of forms for use in making claims under the treatyp. 133
Appendix 2: UK/German Double Tax Treaty (English text)p. 135
Appendix 3: UK/German Double Tax Treaty (German text)p. 155
Table of Contents provided by Blackwell. All Rights Reserved.

ISBN: 9789041101198
ISBN-10: 9041101195
Audience: General
Format: Paperback
Language: English
Number Of Pages: 190
Published: August 1995
Publisher: Kluwer Law International
Country of Publication: NL
Dimensions (cm): 23.39 x 15.6  x 1.02
Weight (kg): 0.27